Department S had no work in process at the beginning of the period. It added $11,000$ units of direct materials during the period at a cost of $$77,000.$ During the period, $8,300$ units were completed, and $2,700$ units were $30\%$ completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $$63,770,$ and factory overhead was $$12,754.$ The total cost of units completed during the period was

a$.$ $$116,200$

b$.$ $$127,820$

c$.$ $$153,384$

d$.$ $$58,100$